UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 10. Individual Income Tax Act |
Part 13. Individual Income Tax Contribution Act |
§ 59-10-1310. Contribution to Cat and Dog Community Spay and Neuter Program Restricted Account.
Latest version.
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(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this section to be: (a) deposited into the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102; and (b) distributed by the Department of Health as provided in Section 4-40-102. (2) The commission shall: (a) determine annually the total amount of contributions designated in accordance with this section; and (b) credit the amount described in Subsection (2)(a) to the Cat and Dog Community Spay and Neuter Program Restricted Account created by Section 4-40-102.
Amended by Chapter 369, 2012 General Session